MEMORANDUM OF DECISION
EUGENE R. WEDOFF, Bankruptcy Judge.
This adversary proceeding is before the court for entry of judgment after trial. The adversary was brought by HSBC Bank USA ("HSBC") to determine the nature, extent, and value of its interests in a lease held by United Air Lines, Inc. ("United") at San Francisco Airport ("SFO"). HSBC is the indenture trustee for bondholders with a substantial claim against United. The parties have stipulated that...
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